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The following information relates Nickel Company for 2015: Direct materials used $50,000 Direct manufacturing labor 21,000 Manufacturing costs transferred to work-in-process inventory 83,000 Cost of

The following information relates Nickel Company for 2015:

Direct materials used $50,000

Direct manufacturing labor 21,000

Manufacturing costs transferred to work-in-process inventory 83,000

Cost of goods manufactured 110,000

Calculate the manufacturing overhead costs incurred during 2015.

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